ORDER

This appeal in ITA No. 88/Agr/2024 for the assessment year 2015-16 has arisen from the appellate order dated 29.01.2024 [DIN & Order No. ITBA/APL/S/250/2023-24/1060220415(1)], passed by learned ADDL/JCIT(A)-7, Mumbai, which appeal in turn, has arisen from the intimation/order dated 19.10.2017 passed by Central Processing Center(CPC), Bengaluru u/s. 143(1) of the Income-tax Act, 1961.

2. Grounds of appeal raised by the assessee in the Memo of appeal filed with Income-tax Appellate Tribunal, Agra Bench, Agra, reads as under :

“1. On the facts and circumstances of the case the Commissioner of Income Tax (Appeals) has erred in dismissing the appeal on the ground that appellant has delayed in filing of appeal and rejected the condonation application considering reason of delay as not bonafide.

2. On the facts and circumstances of the case the Commissioner of Income Tax (Appeals) has erred in not providing appropriate opportunity of being heard to the appellant for explaining the reason for delay in filing of appeal and dismissed the appeal which is against of law and principle of natural justice.

3. On the facts and in the circumstances of the case and in law the Learned CIT(A) has err